<b>92. Principles of taxation of associations of persons.-</b> (1) An
association of persons shall be liable to tax separately from the members of the association and where the association of persons has paid tax the amount received by a member of the association in the capacity as member out of the income of the association shall be exempt from tax.
<b>
65. Miscellaneous provisions relating to tax credits.- </b> (1) Where the person entitled to a tax credit under this Part is a member of an association of persons to which sub-section (1) of section 92 applies, the following shall apply â

(a) component A of the formula in sub-section (2) of section 61, sub-section (2) of section 62, sub-section (2) of section 63 and sub-section (2) of section 64 shall be the amount of tax that would be assessed to the individual if any amount derived in the year that is exempt from tax under sub-section (1) of section 92 were chargeable to tax; and

(b) component B of the formula in sub-section (2) of section 61, sub-section (2) of section 62, sub-section (2) of section 63 and sub-section (2) of section 64 shall be the taxable income of the individual for the year if any amount derived in the year that is exempt from tax under sub-section (1) of section 92 were chargeable to tax.

(2) Any tax credit allowed under this Part shall be applied in accordance with sub-section (3) of section 4.

(3) Subject to sub-section (4), any tax credit or part of a tax credit allowed to a person under this Part for a tax year that is not able to be credited under sub-section (3) of section 4 for the year shall not be refunded, carried forward to a subsequent tax year, or carried back to a preceding tax year.

(4) Where the person to whom sub-section (3) applies is a member of an association of persons to which sub-section (1) of section 92 applies, the amount of any excess credit under sub-section (3) for a tax year may be claimed as a tax credit by the association for that year.

(5) Sub-section (4) applies only where the member and the association agree in writing for the sub-section to apply and such agreement in writing must be furnished with the associationâs return of income for that year.

Yes Triwhdxk! You are right AOP[Associations of Persons], Sole Proprietor, Private Limited and Public Limited can get benifit from this exemption. Here is what PSEB says about it

What about taxes?

IT firms and companies which earn through exports are exempt from corporate taxes till 2016; personal income taxes of employees, however, have to be paid.

Companies deriving revenues through the domestic IT market will be taxed.

Software houses/companies are exempt from customs duties and leviable taxes on import of hardware/software tools which are not manufactured locally and which are to be used for software development and export purposes.

(above text is taken from PSEB website please see following link)
http//www.pseb.org.pk/UserFiles/documents/YouWant_Become_Entrepreneur.pdf

and you can also find it in Income Tax Ordinance on FBR website

3[(133) Income from exports of computer software or IT services or IT enabled services upto the period ending on 30th day of June, 2016.